Expenditure Responsibility

Ensuring Grants to "Non-charities" are for Charitable Purposes

When a private foundation makes a grant to an organization that is not classified by the IRS as tax-exempt, it is required by law to ensure that the funds are spent for charitable purposes and not for private or political activities.

This NCFP Content Collection includes FAQs, rules and sample policies for the process of expenditure responsibility to ensure your grants to “non-charities” are for charitable purposes.

Please see the NCFP Content Collection on Audits, Accounting, and Completing the 990-PF Form for additional information and resources.

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